Yes, if all the other requirements are met (see below). If so, you can fill out Form 8332 to release the exemption.
This is from IRS Publication :
The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. The noncustodial parent must attach a copy of the form or statement to his or her tax return. https://www.irs.gov/publications/p501#en_US_2017_publink1000221021
The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration.
Note: When
the non-custodial parent is claiming the child as a dependent/exemption/child
tax credit; the custodial parent is still allowed to claim the same child for
Earned Income Credit, Head of Household filing status, and day care credit. In
particular that the non-custodial parent can never claim the Earned Income
Credit, Head of Household filing status or the day care credit, based on that
child, even when the custodial parent has released the exemption to him,
voluntarily or under a court order.
You can claim a child, relative, friend, fiance (etc.) as a
dependent on your 2017 taxes as long as they meet the following requirements:
1.
The child must be your son, daughter, stepchild, foster child, brother, sister,
half brother, half sister, stepbrother, stepsister, or a descendant of any of
them.
2.
The child must be (a) under age 19 at the end of the year and younger than you
(or your spouse, if filing jointly), (b) under age 24 at the end of the year, a
student, and younger than you (or your spouse, if filing jointly), or (c) any
age if permanently and totally disabled.
3.
The child must have lived with you for more than half of the year (exceptions apply)
4.
The child must not have provided more than half of his or her own support for
the year.
5.
The child must not be filing a joint return for the year
If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. See Qualifying Child of More Than One Person to find out which person is the person entitled to claim the child as a qualifying child.
Also,
- You can’t claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
- You can’t claim a married person who files a joint return
as a dependent unless that joint return is filed only to claim a refund of
withheld income tax or estimated tax paid.
